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Report of the Controller and Auditor-General to the Legislative Assembly REPORT OF THE CONTROLLER AND AUDITOR-GENERAL TO THE LEGISLATIVE ASSEMBLY Report on the Operations of the Samoa Audit Office July 2015 – June 2016 17 August 2018 Afioga Toleafoa Fa’afisi Honourable Speaker of the Legislative Assembly Independent State of Samoa Dear Mr. Speaker, Report to Parliament on the Operations of the Audit Office - July 2015 to June 2016 In compliance with Article 98 of the Constitution of the Independent State of Samoa 1960 and Section 42 of the Audit Act 2013, I respectfully submit to you, for transmission to the Legislative Assembly of Samoa and for tabling in the next Parliament session, my Report on the Operations of the Audit Office for the period, 1 July 2015 to 30 June 2016. Yours Sincerely, Fuimaono Mata’afā Papali’i C. G. Afele CONTROLLER AND AUDITOR-GENERAL TABLE OF CONTENTS FOREWORD..................................................................................................................................................................................... 1 HIGHLIGHTS OF THE REPORT ................................................................................................................................................. 2 ANNUAL FINANCIAL STATEMENTS ......................................................................................................................................4 AUDIT OFFICE PERFORMANCE TARGETS AND RESULTS ............................................................................................. 5 AUDITS AND OTHER ASSIGNMENTS ...................................................................................................................................9 1 PUBLIC ACCOUNTS, QUARTERLY STATEMENTS, PRE–AUDIT & AUCTIONS............................................10 1.1 Public Accounts for the year ended 30 June 2015 ...................................................................................10 1.2 Pre Audit Report for the period 1 January 2015 – 24 December 2015...........................................16 1.3 Quarterly Data matching-Finance/Payroll One & Electronic Fund Transfer (EFT) for the period 1 January – 31 March 2015................................................................................................................................18 1.4 Quarterly Statement of Receipts & Payments 1 July – 30 September 2014 .................................19 1.5 Quarterly Statement of Receipts & Payments 1 October – 31 December 2014 .........................20 1.6 Quarterly Statement of Receipts & Payments 1 January – 31 March 2015....................................21 1.7 Quarterly Statement of Receipts & Payments for the period 1 July - 30 September 2015....22 1.8 Ministry for Revenue Auction - Customs Compound, Matautu-tai 25 April 2015.......................23 1.9 Ministry of Education, Sports and Culture Interim Audit for the period 1 July 2014 – 31 December 2014......................................................................................................................................................................24 2. PUBLIC BODIES..................................................................................................................................................................26 2.1 Accident Compensation Corporation for the year ended 30 June 2015 .........................................26 2.2 Agriculture Store Corporation for the year ended 30 June 2015 .......................................................27 2.3 Central Bank of Samoa for the year ended 30 June 2015 .....................................................................28 2.4 Development Bank of Samoa for the year ended 30 June 2015 ........................................................29 2.5 Electric Power Corporation – Savaii Interim Audit for the period 2015 ...........................................30 2.6 Electric Power Corporation for the year ended 30 June 2015 .............................................................31 2.7 Gambling Control Authority for the year ended 30 June 2014 ...........................................................33 2.8 Gambling Control Authority for the year ended 30 June 2015 ...........................................................34 2.9 Land Transport Authority – Savaii Interim Audit conducted from the 24-26 June 2015 .........36 2.10 Land Transport Authority for the year ended 30 June 2015 ...............................................................37 2.11 National Health Services for the year ended 30 June 2012.................................................................39 2.12 National Health Services for the financial year ended 30 June 2013...............................................41 2.13 National Health Services for the year ended 30 June 2014.................................................................43 2.14 National Health Services Interim Audit for period 1 July 2014 – 31 March 2015.......................45 2.15 National Health Services – Savaii Interim Audit conducted from 23-26 June 2015....................50 2.16 National Health Services Interim Audit for the period 1 July 2015 – 31 January 2016.............51 2.17 National Kidney Foundation of Samoa for the year ended 30 June 2015 .....................................56 2.18 National University of Samoa Interim Audit for the period 1 July 2013 – 28 February 2014..57 2.19 National University of Samoa Interim Audit for the period 1 July 2014 – 30 April 2015.........61 2.20 National University of Samoa for the year ended 30 June 2015 .......................................................64 2.21 Office of the Regulator for the year ended 30 June 2014 .....................................................................65 2.22 Office of the Regulator for the year ended 30 June 2015 .....................................................................67 2.23 Polynesian Airlines Limited & Polynesian Airlines Investment Limited for the year ended 30 June 2015..................................................................................................................................................................................69 2.24 Public Trust Office Interim Audit for the period 1 July 2015 – 29 February 2016.......................70 2.25 Public Trust Office for the year ended 30 June 2015 .............................................................................72 2.26 Samoa Airport Authority for the year ended 30 June 2015..................................................................74 2.27 Samoa Fire and Emergency Services Authority for the year ended 30 June 2015 .....................76 2.28 Samoa Housing Corporation for the year ended 30 June 2015 ........................................................77 2.29 Samoa International Finance Authority for the year ended 30 June 2015 ....................................78 2.30 Samoa Life Assurance Corporation for the year ended 30 June 2015 ............................................79 2.31 Samoa Land Corporation for the year ended 30 June 2015................................................................81 2.32 Samoa National Provident Fund – Statement of NPF Building Operating Expenses for the year ended 30 June 2015 ...................................................................................................................................................82 2.33 Samoa National Provident Fund - Senior Citizen Benefit Fund for the year ended 30 June 2015 ......................................................................................................................................................................................83 2.34 Samoa National Provident Fund for the year ended 30 June 2015..................................................84 2.35 Samoa National Provident Fund-Parliamentary Pension Scheme for the year ended 30 June 2015 ......................................................................................................................................................................................85 2.36 Samoa Ports Authority for the year ended 30 June 2015.....................................................................86 2.37 Samoa Ports Authority Interim Audit for the period 1 July 2014 – 30 April 2015......................88 2.38 Samoa Post Limited for the year ended 30 June 2015 ..........................................................................95 2.39 Samoa Post Limited – Savaii Interim Audit conducted on June 2015 .............................................96 2.40 Samoa Qualifications Authority for the year ended 30 June 2014.....................................................97 2.41 Samoa Qualifications Authority for the year ended 30 June 2015.....................................................98 2.42 Scientific Research Organisation of Samoa for the year ended 30 June 2014 ..............................99 2.43 Scientific Research Organisation of Samoa for the year ended 30 June 2015 ........................... 100 2.44 Samoa Shipping Corporation for the year ended 30 June 2015...................................................... 101 2.45 Samoa Shipping Corporation - Mulifanua and Salelologa Office Interim Audit on 23 June 2015 ...................................................................................................................................................................................103 2.46 Samoa Sports Facilities Authority for the year ended 30 June 2015 ............................................ 104 2.47 Samoa Sports Lotto Agency for the period 30 June 2015 ...............................................................
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